Opinion
10563-24
07-26-2024
EVEY FONG & CAROL KAZUKO SHIMODA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 26, 2024, petitioners filed electronically in the above-docketed matter a series of six documents under the designation "Exhibit(s)", "Affidavit of Penny Azizi in Support of Exhibit(s)", and "Memorandum in Support of Exhibit(s)". However, review of the record shows that the filings consist of tax return, financial statements, and related materials pertaining to a temporary employment. As such, the filed documents appear to be potentially evidentiary in nature, submitted by petitioners in support of their position herein.
The Court would therefore take this opportunity to advise petitioners that evidentiary materials generally are not filed with the Court; rather, they should be exchanged with counsel for the Internal Revenue Service (IRS) as part of the pretrial process (before trial) and then presented in connection with a scheduled trial if the case has not been settled prior thereto. Because the IRS is separate from this Court, petitioner is accordingly advised to contact IRS counsel, once he or she files an answer or motion in this case, directly regarding such matters.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the documents filed July 26, 2024, at Docket Index Nos. 6 through 11 are deemed stricken from the Court's record in this case.